OBBB 2025: Payroll Deductions and Reporting Explained (RBDC02)

This webinar provides a comprehensive overview of payroll compliance changes resulting from the passage of the One Big Beautiful Bill (OBBB). Designed for payroll professionals across all 50 states, this session will detail both federal and state-level updates, including new federal tax deductions for overtime and tip income, adjustments to payroll reporting requirements, and updates to payroll systems and employee communications.

The course will also address state-specific compliance considerations, policy and workforce implications, and other key business and benefit provisions introduced by OBBB. Attendees will leave with actionable guidance to ensure compliance, optimize payroll operations, and effectively manage workforce and policy changes in the new regulatory environment.

Disclaimer: No Gen AI here—our courses are crafted by real Payroll professionals who deliver accurate, insightful and practical education.

Key Topics Covered:

1. Federal Payroll Tax Changes Under OBBB

  •  Overtime Pay Deduction
  •  Tip Income Deduction
  •  Auto Loan Interest Deduction
  •  Senior Deduction

2. Payroll Operations & Reporting

  •  W-2 Reporting
  •  System and Process Updates
  •  Transition Rules

3. State Payroll Compliance Considerations

  •  State Taxation of Overtime and Tips
  •  State-Specific Reporting Requirements

Learning Objectives

By the end of this webinar, participants will be able to:

  •  Identify and apply the new federal payroll tax deductions for overtime and tip income under OBBB.
  •  Update payroll systems and processes to ensure compliance with new federal and state reporting requirements.
  •  Communicate effectively with employees regarding changes to payroll deductions, eligibility, and tax impacts.
  •  Navigate state-specific payroll compliance issues, including differences in state adoption of OBBB provisions.
  •  Revise internal payroll and overtime policies to reflect the new regulatory environment.
  •  Implement best practices for documenting, reporting, and auditing overtime and tip compensation.
  •  Prepare for downstream effects on labor costs, employee classification, and workforce management.

Who Should Attend?

  •  Payroll Professionals
  •  Business Owners
  •  Accountants
  •  CFOs
  •  Tax Professionals
  •  Bookkeepers operating in multi-state environments.